No tax shall be imposed upon:
(a) Any Federal or State of California officer or employee when on official business;
(b) Any officer or employee of a foreign government who is exempt by express provision of federal law or international treaty.
No exemption shall be granted under subsections (a) and (b) of this section except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the City.
(§ 1, Ord. 991-NS, eff. March 22, 1988)